Banca Antoniana Popolare Veneta v Ministero delle Finanze dell’Economia e (Taxation): ECJ 15 Sep 2011

ECJ Value Added Tax – tax improperly invoiced and paid – Right of the service provider to ask the tax authorities a refund of VAT paid incorrectly – The right of the customer service to ask the service provider restitution of overpayments objective corresponding to the VAT wrongly charged – Changing the interpretation of the provision of national law providing for the exemption from VAT-Principles of legal certainty and protection of legitimate expectations

Citations:

C-427/10, [2011] EUECJ C-427/10, [2011] EUECJ C-427/10

Links:

Bailii, Bailii

Jurisdiction:

European

VAT

Updated: 19 September 2022; Ref: scu.444371